ITC on Motor Vehicles under GST: An Analysis By Anand Gupta TaxGuru

ITC on Motor Vehicles under GST: An Analysis Section 17(5) of CGST Act denies input tax credit on the specific supplies received by a registered person.  Input tax credit on motor vehicles used for transportation of persons is ineligible.  We shall discuss the same in detail. According to Section 17(5) (a) of CGST Act, input tax credit is not available on motor vehicles […]

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